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Focal Point Engineering purchased a trademark at the beginning of 2013 for $200,000. Although the trademark's legal life is 20 years, economic benefits were expected

Focal Point Engineering purchased a trademark at the beginning of 2013 for $200,000. Although the trademark's legal life is 20 years, economic benefits were expected for only 10 years. Also, during 2013, the company incurred research and development costs of $200,000. The book value of the trademarks at December 31, 2013, is:

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